of January 28, 2026 No. 18
About introduction of temporary ban (moratorium) on carrying out tax control of subjects of entrepreneurship
For the purpose of support and stimulation of activities of subjects of entrepreneurship, ensuring sustainable development of economy, improvement of the investment climate, protection of the rights and legitimate interests of business, and also non-admission of unreasonable and excessive intervention of state bodies in activities of subjects of entrepreneurship, according to Articles 66, I decide 71 Constitutions of the Kyrgyz Republic:
1. Impose the moratorium on carrying out tax control of the subjects of entrepreneurship registered in tax authorities in the procedure established by the tax legislation of the Kyrgyz Republic till the December 31, 2026 spent by tax authorities, except for:
- exit thematic, scheduled and counter inspections;
- checks in case of liquidation of the organization and/or the termination of activities of the individual entrepreneur for the statement of the subject of entrepreneurship;
- cameral check;
- raid tax control and tax control of observance of procedure for application of cash registers of the subjects of entrepreneurship performing activities for general tax regime or simplified taxation system of taxpayers on the basis of the single tax at the rates 2, of 3, of 4, of 6 and 8 percent, and also the subjects of entrepreneurship enabling production and/or the realization of jewelry and excisable groups of goods.
The incomplete and suspended on the date of entry into force of this Decree exit checks are subject to completion according to the procedure, established by the tax legislation of the Kyrgyz Republic.
2. To the State Tax Service under the Cabinet of Ministers of the Kyrgyz Republic for the purpose of non-admission of decrease in forecast indicators of tax and non-tax revenues to strengthen analytical work on identification risk of the oriented subjects of entrepreneurship for reasonable inclusion them in the plan of checks.
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